M/S J.L. Autoparts PVT. LTD. vs. Union Of INDIA And Others
Facts
The petitioner, M/s J.L. Autoparts Pvt. Ltd., filed a writ petition before the Punjab & Haryana High Court challenging an unspecified order or action by the revenue authorities concerning GST. The matter was listed for preliminary hearing on November 26, 2020, and was directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020 before the Supreme Court. The Supreme Court, on July 22, 2022, passed directions regarding the filing and processing of transitional credit claims through TRAN-1 and TRAN-2 forms. Following the Supreme Court's order, the counsel for the petitioner stated that they did not press the instant petition.
Held
The High Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had directed the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising forms for availing transitional credit (TRAN-1 and TRAN-2) for two months, from September 1, 2022, to October 31, 2022. The Supreme Court further directed that aggrieved registered assessees could file or revise their forms irrespective of whether they had filed a writ petition or if their case was decided by the Information Technology Grievance Redressal Committee (ITGRC). The concerned officers were given 90 days thereafter to verify claims and pass orders on merits. In view of these comprehensive directions from the Supreme Court, which were to be meticulously complied with by the authorities, the counsel for the petitioner stated that they did not press the instant petition. Consequently, the High Court disposed of the petition.
Key Issues
1. Whether the petitioner is entitled to avail transitional credit through TRAN-1 and TRAN-2 forms, considering the Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2020? 2. Whether the petitioner's writ petition should be dismissed as infructuous in light of the Supreme Court's order? The petitioner, through their counsel, did not press the petition, implying an acceptance of the Supreme Court's directions as a resolution. The respondents, Union of India and others, were represented by their respective counsel, but no specific arguments were recorded in the judgment as they were not required to argue given the petitioner's stance.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Permission to file Special Leave Petition (s) is allowed.
Delay condoned.
Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to iss
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.